Accounting financial statements test

Accounting (financial) statements
Question 1. What is meant by accounting?
1. drawing up a balance sheet;
2. financial results of the organization;
3. statement of cash flows;
4. statement of changes in equity;
5. a system of indicators reflecting the property and financial position of the organization at the reporting date, the financial results of its activities for the reporting period.
Question 2. Name the users of accounting information:
1. managers, founders, participants and owners of the enterprise, potential investors;
2. persons directly involved in management;
3. persons who do not work in the organization in the organization, but have a direct financial interest in the activities of the organization;
4. persons who do not directly work in the organization, but have an indirect financial interest and various financial institutions;
5. Ministry of Finance.
Question 3. How many sections are there in the Accounting Regulations?
1. six;
2. three;
3. five;
4. two;
5. four.
Question 4. Give a definition of "International Accounting Standards".
1. it is an accounting method;
2. these are the developed accounting rules under capitalism;
3. these are the organizational and methodological aspects of accounting developed by international organizations;
4. it is a set of rules, methods, accounting procedures, developed by highly professional organizations, which are advisory in nature;
5. It is a set of rules that everyone must follow.
Question 5. How many International Standards are currently in use?
1 standards;
2 standards;
3 standards;
4 standards;
5 standards.
Task 2
Question 1. Do you think it is possible today to use International Standards in Russian accounting?
1. partially;
2. difficult;
3. impossible;
4. in the future it is possible;
5. yes and no.
Question 2. What does the international accounting system assume?
1.it is an accounting used for comparative analysis on an international scale;
2. translation into accounting language of the operations of multinational companies;
3. Serving the accounting needs of the international financial market;
4. equalization of the diversity in accounting and financial reporting methods observed in different countries of the world through the development of uniform standards;
5. all of the above.
Question 3. What forms of financial statements are adopted for 2002?
1. balance sheet, cash flow statement;
2. statements of profit and loss, capital movements;
3. balance sheet and annexes to the balance sheet;
4. balance sheet and explanations for reporting;
5. balance sheet, profit and loss statements, explanations to the balance sheet and profit and loss statements, auditor's report.
Question 4. According to the international standard, when preparing financial statements, an economic entity will continue its activities during:
1 months;
2 months;
3 months;
4 months;
5. the term is not specified.
Question 5. Give the most complete definition of accounting:
1. it is a system in which information is collected, measured, recorded, processed and transmitted, which is necessary for making decisions related to the company's strategy in the market;
2. a set of methods and techniques for correct accounting;
3. balance sheet generalization of property, liabilities and business transactions;
4. the way of knowing the subject;
5. balance, double entry.
Task 3
Question 1. The accounting system distinguishes between:
1. management and financial accounting;
2. business accounting;
3. current, operational accounting;
4. statistical accounting;
5. regulatory accounting.
Question 2. What is meant by management accounting?
1. collection of all types of accounting information for internal use by management and managers who can develop and make informed management decisions;
2.collection of all types of accounting information